The Madrid VAT Forum Foundation is a private, non-profit organisation with the aim of contributing to the development and promotion of research and training in the knowledge of Tax Law, specifically in the field of Value Added Tax (VAT).
The Madrid VAT Forum Foundation is a private, non-profit organisation with the aim of contributing to the development and promotion of research and training in the knowledge of Tax Law, specifically in the field of Value Added Tax (VAT).
Publications and articles
Only Spanish version.
Same products, different VAT rates
Just a few days ago, the Court of Justice of the EU (CJEU) issued a judgment (Case C-146/22, YD) on the power of Member States to apply reduced VAT rates to certain supplies of goods and services.
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Spain and the right to deduct the input VAT on supplies of expenses; Some good news for home office users
The Spanish rules governing the right to deduct the VAT state that taxable persons may not deduct their input VAT on goods and services when they are not directly and exclusively used for their business or professional activity.
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La mera reventa de servicios y la necesidad de armonizar el régimen especial de las agencias de viaje en el IVA
El pasado 29 de junio, el Tribunal de Justicia de la UE (TJUE) emitió una sentencia en el asunto C-108/22 (Dyrektor Krajowej Informacji) sobre el régimen especial de las agencias de viajes en el IVA.
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Deducción del IVA soportado en los gastos de suministros. Derecho nacional vs derecho comunitario.
El Tribunal Económico-Administrativo Central (TEAC) emitió una resolución en un recurso extraordinario de alzada para la unificación de criterio sobre un asunto que ha sido tradicionalmente controvertido y que ha cobrado especial relevancia como consecuencia del auge de las oficinas en casa.
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El IVA en la creación, transmisión y canje de NFT
La Dirección General de Tributos (DGT) fue una de las primeras administraciones comunitarias en pronunciarse sobre cómo deberían tributar en el IVA las transmisiones de NFT. Lo hizo en su contestación emitida a la consulta V0486-22. La cuestión que fue planteada en la citada consulta se refería a una persona que se dedicaba a la…
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Spain: Some clarifications on the VAT refund scheme for non-EU travellers
The VAT refund scheme for non-EU travellers is regulated in Article 147 of the VAT Directive. The reality is that these transaction are actually considered as exports, but since at the time of the transaction, the supplier of the goods (normally the shop where the goods are purchased) is not certain that the goods will…
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2024: Nuevas obligaciones en el IVA para los proveedores de servicios de pago
El 1 de julio de 2021 entró en vigor la normativa del IVA relativa a la tributación de las operaciones de comercio electrónico (transposición a la normativa española de la Directiva 2017/2455). Dicha normativa introdujo una provisión ficticia en virtud de la cual, cuando determinadas entregas de bienes online son facilitadas por una plataforma digital,…
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Supplies for consideration in the course or an economic activity. A recurring issue with no one-size-fits-all solution
The Court of Justice of the European Union (CJEU) issued an interesting judgment a few days ago (30 March 2023, case C-612/21, Gmina O.) in which it answered the question raised as to under what circumstances a public body could be considered as a taxable person for VAT under a private law contract which imposed…
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Digital platforms and electronically supplied services. What does the fenix case mean for VAT management?
On 29 February, the CJEU finally issued its judgment in the Fenix International case (C-695/20). This is an important judgment that we foresee will have a considerable impact on today’s economy, in which carrying out all kinds of activities through the use of digital platforms is something common. Those of us involved in VAT have…
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ViDA. Tercera parte. Facturación electrónica y notificación digital de operaciones intracomunitarias
En este nuevo post sobre el contenido de la propuesta denominada “VAT in the Digital Age” (ViDA) publicada por la Comisión Europea el pasado 8 de diciembre de 2022, explicaremos el tercer pilar en el que se basa la misma. Los otros dos pilares son, como ya hemos explicado con anterioridad, el tratamiento en el…
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A more reasonable use and enjoyment rule and other VAT developments in Spain for 2023
In the last days of the year, a large number of regulations of all kinds are always approved and the year 2022 was no exception. In the case of Spain, the General State Budget Law for the year 2023 was published on 24 December, which includes some significant changes that will probably have a major…
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ViDA. Segunda parte. Hacia un único registro de IVA comunitario
Segunda de las propuestas referida a lo que la Comisión Europea ha denominado Single VAT Registration y que lo que pretende es que los sujetos pasivos del impuesto puedan operar en todo el ámbito de la UE con el menor número de NIFs IVA posible
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SPAIN JOINS THE TREND TOWARDS MANDATORY ELECTRONIC INVOICING However, some questions still need to be clarified
Just a few weeks ago, a new Spanish law for the creation and growth of companies was officially published. This is not a tax law, but rather a law that aims to strengthen Spanish businesses and industries. The measures contained in this law are aimed at speeding up the creation of companies, improving the regulation…
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ViDA. Primera parte. IVA y economía colaborativa
El pasado 8 de diciembre, la Comisión Europea publicó su tan esperada propuesta denominada “VAT in the Digital Age” y que es conocida en todo Europa con el acrónimo ViDA que tantas cosas positivas nos sugiere a los españoles. La propuesta pretende llevar a cabo una de las reformas más ambiciosas y de mayor calado…
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El IVA en las entregas de bienes entre matriz y sucursal
El pasado 9 de agosto, la Dirección General de Tributos (DGT) emitió resolución con número V1886-22 sobre una consulta planteada para uno de nuestros clientes sobre la tributación en el IVA de las entregas de bienes llevadas a cabo por una matriz extranjera para su sucursal española.
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Recuperación del IVA en créditos incobrables. Otro paso en la buena dirección
Salvo la excepción que supone el régimen especial del criterio de caja, las cuotas del IVA devengadas como consecuencia de entregas de bienes o de prestaciones de servicios deben ser ingresadas a la Agencia Tributaria, independientemente de que las mismas hayan sido pagadas por el destinatario de dichos bienes o servicios.
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CJEU: joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States
On 12 May 2022 , the Court of Justice of the European Union (CJEU) issued a judgment (case C-714/20, U.I. Srl) concerning the joint and several liability of the indirect customs representative for the payment of import VAT.
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VAT and cryptocurrencies
The VAT treatment of transactions carried out with certain crypto assets is a controversial issue as these are products that are difficult to classify from a legal perspective and are constantly evolving due to the fast changes that exist in the digital economy. The CJEU already issued an opinion on the VAT treatment of bitcoin…
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Tipos reducidos del IVA, distorsiones de la competencia y fiscalidad más verde
El pasado día 5 de abril, se publicó en el Diario Oficial de la Unión Europea la Directiva 2022/542, por la que se modifica la Directiva del IVA en lo que respecta a los tipos del impuesto. En un post anterior de este blog explicábamos como las normas en materia de tipos del IVA han…
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NIF – IVA, operaciones intracomunitarias e IVA irrecuperable. El cocktail perfecto.
El 1 de enero de 2020 entró en vigor la Directiva 2018/1910, que modifica la Directiva del IVA, con el objetivo de introducir las denominadas “soluciones rápidas en el IVA” (Quick Fixes) cuyo objetivo es armonizar y simplificar determinados aspectos del comercio intracomunitario de bienes. Estas soluciones rápidas pretenden resolver problemas prácticos que afectan a…
Read MoreAccess the full document VAT challenges and opportunities in the new digital economy
It is with great pleasure for the Madrid VAT Forum Foundation to present the project on the challenges and opportunities posed by the digital economy in the field of VAT.
The phenomenon of the digital economy is undergoing a real revolution today. An enormous effort is being made by national administrations, as well as supranational bodies to ensure that this type of economy is taxed in the most reasonable and fair way possible.
The project has been developed by the Madrid VAT Forum Foundation with the participation of some renowned voices in the field of VAT in Europe.
Active Foundation
The Foundation’s activities comprise the study, analysis and dissemination of opinions on VAT regulations, doctrine, jurisprudence and regulatory developments, with special emphasis on the impact that all this may have on our legal system and the development of proposals on how to improve the operation of VAT for the benefit of a more competitive economy.
In order to achieve its aims, the Foundation will promote and carry out studies, talks, courses, colloquiums and conferences that will be open to the participation of professionals specialised in VAT.
The Foundation also produces, edits and publishes books, journals, manuals, articles and studies on VAT. All this is done through collaboration with public authorities and private institutions whose activities coincide with the aims of the Foundation.
